Harts Fidelity Pty Ltd v Chapman, Deputy Commissioner of Taxation [1999] FCA 1033

FEDERAL COURT OF AUSTRALIA

Harts Fidelity Pty Ltd v Chapman, Deputy Commissioner of Taxation [1999] FCA 1033

TAXATION - recovery where assessment subject to appeal - garnishee notices - refusals to extend time for payment and defer legal recovery action - timing of debt - analysis of debt collection policy ADMINISTRATIVE LAW - whether application of policy appropriate - relevance of explanatory charter - whether decision making process afforded taxpayer procedural fairness - considerations relevant to exercise of discretion - analysis of officer's alleged bad faith and other improper exercises of power Income Tax Assessment Act 1936 ss 218, 204, 208, 209, 206, 207, 207A Administrative Decisions (Judicial Review) Act 1977 Judiciary Act 1903 s 39B Taxation Administration Act 1953 s 14ZZM, 14ZZR Hutchins v Commissioner of Taxation (1996) 65 FCR 269 Refd to Ruddy v Deputy Commissioner of Taxation (1998) 82 FCR 337 Refd to Golden City Car and Truck Centre Pty Ltd v Deputy Commissioner of Taxation 99 ATC 4,131 Refd to Snow v Deputy Federal Commissioner of Taxation (WA) (No 2) (1987) 87 ATC 4,302 Refd to British Oxygen Co v Minister of Technology (1971) AC 610 Cited R v Port of London Authority; ex parte Kynock [1919] 1 KB 176 Cited Drake v Minister for Immigration and Ethnic Affairs (1979) 24 ALR 577 Cited Minister for Aboriginal Affairs v Peko-Wallsend Ltd (1986) 162 CLR 24 Cited Walker v Secretary, Department of Social Security (1997) 75 FCR 493 Cited General Electronics International Pty Ltd v Deputy Federal Commissioner of Taxation (1996) 96 ATC 5036 Cited Edelsten v Wilcox and Federal Commissioner of Taxation (1988) 83 ALR 99 Cited, Discussed Kioa v West (1985) 159 CLR 550 Cited Kanda v Government of Malaya [1962] AC 322 Cited McVeigh v Willarra Pty Ltd (1984) 57 ALR 344 Refd to Brian Gardner Motors Pty Ltd v McComish (1992) 26 ALD 688 Cited HARTS FIDELITY PTY LTD, HARTS PTY LTD and NORTHSIDE VETERINARY CLINICS PTY LTD as Trustee for the THELANDER FAMILY TRUST v STEPHEN CHAPMAN, DEPUTY COMMISSIONER OF TAXATION AND DELEGATE OF THE COMMISSIONER OF TAXATION Q 145 of 1999 And NORTHSIDE VETERINARY CLINICS PTY LTD as Trustee for the THELANDER FAMILY TRUST v STEPHEN CHAPMAN, DEPUTY COMMISSIONER OF TAXATION AND DELEGATE OF THE COMMISSIONER OF TAXATION Q 189 of 1999 KIEFEL J 30 JULY 1999 BRISBANE